Plastic film classification under Chapter 39 prevails over optical heading where polycarbonate gives the goods their essential character.

Makrofol polycarbonate film, imported in rolls or sheets as a non-cellular, non-reinforced and non-laminated plastic film, is classifiable under tariff item 3920 61 90 of Chapter 39. Chapter 39 Note 10 supports treatment of uncut or merely rectangularly cut film as plastic sheets or film, and the polycarbonate composition gives the goods their essential character. Rule 2(b) and Rule 3(a) of the General Rules for Interpretation require classification by material and the most specific description. Heading 9001 does not apply merely because the film has optical or light-transmission properties, as it is a residual heading for optical elements, and Chapter 90 Note 1(f) excludes plastic articles more appropriately classifiable under Chapter 39.

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Issues: Whether Makrofol Polycarbonate Film is classifiable under tariff item 3920 61 90 of the First Schedule to the Customs Tariff Act, 1975, or under heading 9001 on account of its optical properties.

Analysis: The product was found to be a non-cellular, non-reinforced, non-laminated polycarbonate film imported in rolls or sheets and answering the description of plates, sheets, film, foil and strip of plastics under Chapter 39. Note 10 of Chapter 39 supported inclusion of uncut or merely rectangularly cut film, and the material composition showed polycarbonate as the predominant component imparting the essential character. Rule 2(b) and Rule 3(a) of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 required classification by the material and by the most specific description. Heading 9001 was held to be a residual heading for optical elements and not applicable merely because the film had optical or light-transmission properties. Note 1(f) of Chapter 90 also excluded articles of plastics classifiable more appropriately under Chapter 39.

Conclusion: The goods are classifiable under tariff item 3920 61 90 and not under heading 9001, and the ruling is in favour of the applicant.

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